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There should be provision to revise the return. This will avoid lot of inconveniences and regularising of return. One chance to revise the return should be given.

This is new system, new forms and formats and hence the mistakes are likely to happen. Even the Government is amending its software after learning it every day. Hence, there should be provision to revise the returns for at least one year, for say at leat twice with time limit.

Though there is a provision to revise the figures in annual return, this really does not serve any real purpose in initial stages.